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The revenue figures in Graphic 24 do not quite represent the total change in state tax revenue as a result in a change in the tax levied, since they do not include the effect of people reducing their smoking in response to a tax hike or increasing their smoking in response to a tax cut.[] Nor do the figures include the impact on the revenue estimates of the general sales tax levied on cigarettes

Many Juulers I talked to found themselves taking in more nicotine with Juul than they had with cigarettesgoing through a pod a day, say, when they were never pack-a-day smokers

That trade-off ended up being the clearest dividing line in this group

Hodge BD et al